Jeff Company operates a small retail store that makes all merchandise inventory purchases on account. During the current year, Jeff Cos cost of goods sold is $193,000 and its cash payments to suppliers of inventory are $179,000. Which combination of changes to the inventory and accounts payable balances during the year are consistent with the difference between cost of goods sold and cash payments to suppliers of inventory?

A. Inventory increased by $28,000 and accounts payable increased by $42,000 B. Inventory decreased by $28,000 and accounts payable decreased by $42,000 C. Inventory increased by $28,000 and accounts payable decreased by $42,000 D. Inventory decreased by $28,000 and accounts payable increased by $42,000 E. None of the above